Environmental regulation and corporate philanthropy: Evidence and mechanism from China

doi:10.1016/j.ribaf.2023.102046

LZUFE-KMS

	Environmental regulation and corporate philanthropy: Evidence and mechanism from China
	Wang, Kun 1,2,3; Yu, Naifu 2; Ma, Ying 4; Tang, Yingkai 2
	2023-10
发表期刊	RESEARCH IN INTERNATIONAL BUSINESS AND FINANCE
卷号	66
摘要	This study uses a sample of A-share listed companies from 2009 to 2018 to examine the impact of environmental regulation policy on corporate charitable donation behavior. The obtained empirical results indicate that increased environmental regulation intensity promotes corporate charitable donations-a result that holds true even after robustness and endogeneity tests. A follow-up mechanism test verified the rationality of three theoretical hypotheses related to hypocrisy, slack resource adjustment, and compliance costs, which formed the basis on which the main hypothesis in this paper was developed. This paper expands the field of research on the boundary between the internal motivation for and external function of corporate social responsibility.
关键词	Environmental Regulation Corporate Philanthropy Corporate Social Responsibility (CSR) Hypocrisy Slack Resource
DOI	10.1016/j.ribaf.2023.102046
收录类别	SSCI
ISSN	0275-5319
语种	英语
WOS研究方向	Business & Economics
WOS类目	Business, Finance
WOS记录号	WOS:001051909000001
出版者	ELSEVIER
原始文献类型	Article
EISSN	1878-3384
引用统计	被引频次：2[WOS] [WOS记录] [WOS相关记录]
文献类型	期刊论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/35166
专题	兰州财经大学
通讯作者	Tang, Yingkai
作者单位	1.Chengdu Univ Informat Technol, Sch Management, Dept Finance & Accounting, Chengdu 610103, Peoples R China; 2.Sichuan Univ, Business Sch, Dept Accounting & Finance, Chengdu 610064, Peoples R China; 3.Univ Twente, Fac Behav Management & Social Sci BMS, Dept High Tech Business & Entrepreneurship, NL-7522 Enschede, Netherlands; 4.Lanzhou Univ Finance & Econ, Sch Int Econ & Trade, Lanzhou 730101, Peoples R China
推荐引用方式 GB/T 7714	Wang, Kun,Yu, Naifu,Ma, Ying,et al. Environmental regulation and corporate philanthropy: Evidence and mechanism from China[J]. RESEARCH IN INTERNATIONAL BUSINESS AND FINANCE,2023,66.
APA	Wang, Kun,Yu, Naifu,Ma, Ying,&Tang, Yingkai.(2023).Environmental regulation and corporate philanthropy: Evidence and mechanism from China.RESEARCH IN INTERNATIONAL BUSINESS AND FINANCE,66.
MLA	Wang, Kun,et al."Environmental regulation and corporate philanthropy: Evidence and mechanism from China".RESEARCH IN INTERNATIONAL BUSINESS AND FINANCE 66(2023).